Superannuation Guarantee (Administration) Act 1992

PART 3 - LIABILITY OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE  

SECTION 23B   CONTRIBUTIONS THROUGH AN APPROVED CLEARING HOUSE  

23B(1)    

For the purposes of a provision covered by subsection (2):

(a) treat an employer that, at a particular time, pays an amount to an approved clearing house for the benefit of an employee as having made a contribution of the same amount to a complying superannuation fund or an RSA for the benefit of the employee at that time, if the approved clearing house accepts the payment; and

(b) disregard any contribution that the approved clearing house makes to a complying superannuation fund or an RSA as a result of the payment.

23B(2)    

The provisions are as follows:

(a) section 15A (which deals with salary sacrifice arrangements);

(b) section 23 (which deals with reduction of charge percentage);

(c) section 23A (which deals with offsetting late payments against an employer ' s liability to pay superannuation guarantee charge).